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Customs - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Precondition to Appeal – Reproduction of Commissioner’s findings ...


Tribunal's Deposit Condition Unjustified: No Evidence of Policy Violation by Assessee in Commissioner's Findings.

August 26, 2015

Case Laws     Customs     HC

Precondition to Appeal – Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any provisions in Customs Manual –That itself made out arguable case - Tribunal was not justified in imposing condition of deposit on assesse - HC

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